Wyo. Stat. § 2-10-102 (2026)

(a)   As used in W.S. 2-10-101 through 2-10-110:
          (i) "Estate" means the gross estate of a decedent as
determined for the purpose of federal estate tax;

          (ii) "Fiduciary" means executor, administrator of any
description, and trustee;

          (iii) "Person" means any individual, partnership,
association, joint stock company, corporation, government,
political subdivision of a government, governmental agency or
local governmental agency;

          (iv) "Person interested in the estate" means any
person entitled to receive or who has received from a decedent
or by reason of the death of a decedent any property or interest
therein included in the decedent's estate. It includes a
personal representative, guardian and trustee;

          (v) "State" means any state, territory or possession
of the United States, the District of Columbia and the
Commonwealth of Puerto Rico;

          (vi) "Tax" means the federal estate tax and interest
and penalties imposed in addition to the tax;

            (vii)    "This act" means W.S. 2-10-101 through
2-10-110.